THE LAND TAX

Otago Daily Times, Issue 23351, 17 November 1937, Page 16

THE LAND TAX

CASES OF HARDSHIP PROVISION FOR RELIEF (From Our Parliamentary Reporxm) WELLINGTON, Nov. 16. The appointment of a special committee to consider claims, for relief on the grounds of hardship in respect of land tax levied for the two years ending March 31, 1938, is authorised by a clause in the Finance Bill which was introduced in the House of Representatives by Governor-General's Message to-night. The committee is to consist of the Commissioner of Taxes, the Solicitor-general, and the Secretary to the Treasury, and provision is made for them to appoint deputies if the necessity arises. It is to consider all the claims for relief, and will make recommendations to the Minister of Finance in cases where it thinks relief should be given for the remission of the whole or part of the tax, for refunds if payment has been made, and for extensions in the prescribed time for payment without penalty. The committee is to be given free access to all relevant' records. There is a provision enabling the Minister to refer back to the committee any of its recommendations, or to authorise any relief so long as it is not in excess of the committee's recommendations.